Accounting Commons^™

Fy 17 Preliminary Education & General Budget Continuing The Discussion Presentation Slides, Jeffrey E. Heckler, Susan J. Hunter Dr., Claire Strickland, Ryan Low

General University of Maine Publications

Slides from presentations regarding the University of Maine's education and general budget for the 2017 fiscal year and fiscal planning. The first set of slides are regarding the preliminary budget, the second are of the final budget discussion, the third are of a multi-year financial analysis FY 2017-2021, and the fourth set are of unified budget with proposed recommendations.

Howell Family (Sc 2953), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 2953. Farm ledger belonging to the Howell family of Warren County, Kentucky. Includes a letter, 26 April 1925, drafted in Alvaton, Kentucky, to Clarence Howell and family.

Motivations In The Fine-Art Market: A Self-Determination Theory Approach, J. Paul Leavell

Atlantic Marketing Association Proceedings

Fine-art marketing research experiences friction that other arenas for marketing research do not. The product moved within this arena has subjective value with many drivers that can be difficult to quantify: The motivations of sellers and buyers may be different from what other marketing arenas experience (Marshall and Forrest 2011). The end price of fine art may have no relationship to the cost of inputs relying more on the demand driven by the artist’s reputation (Throsby 1994). Due to such challenges, the Academy has struggled in its contemplation of the marketing concept within this arena.

This paper will investigate the …

Rembrandt Versus Van Gogh: A Qualitative Contrast Study Applying A Visual Arts Valutation Model, Rene Desborde, Kimball P. Marshall

Atlantic Marketing Association Proceedings

Few marketing scholars have explored the field of fine arts marketing despite its significance as an area of economic activity and human creativity. Billions of dollars change hands annually in the worldwide visual fine arts industry (Velthuis, 2007; Clark and Flaherty, 2002), defined here to include various paintings, sculptures, and ceramics. This lack of academic attention might be because marketing scholars perceive that issues related to fine arts have little to do with marketing. It could also be that the unique characteristics of fine arts marketing are thought not to lend themselves to a traditional analytical approach to explain a …

Pricing In Opaque Markets: Paintings Old And New, Sharon V. Thach

Atlantic Marketing Association Proceedings

Pricing is one of the more difficult aspects of marketing management and poses interesting problems for economists trying to account for what are really a collection of microsales that are not well reflected in aggregate macroterms. The developed models and processes work best for mass produced products but grow increasingly problematic when products are intangible services or unique goods. This paper looks at paintings as a product within a specific “industry” , but many of the issues are similar to those in the professional services (law, medicine, education) and auxiliary services (consulting, IT outsourcing, insurance). There are also aspects of …

Giving A Voice To The Powerless: Participatory Monitoring & Evaluation As A Tool For Inclusive Development Through Microfinance, Evan T. Burke

Capstone Collection

The greatest experts on the situation of the marginalized peoples of the world are the marginalized communities themselves. This paper explores how participatory monitoring & evaluation can be a powerful tool for giving voices to marginalized communities, ensuring that the voices of beneficiaries and local stakeholders are heard and inform sustainable project design. It analyzes a participatory monitoring and evaluation methodology implemented for women’s credit cooperatives in Gujarat, India by the Human Development & Research Centre, and examines lessons to be learned to design evaluations facilitating inclusive development.

Strategies for the monitoring and evaluation of microfinance have evolved along with …

Resolving A Tension, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

I went to Augsburg, Germany, this summer for an accounting research project and for a broader purpose — to get to know contemporary Germans and to learn how they think, especially about the Jewish people. I have always felt a tension between my feelings about Germany and those about being Jewish. In high school and college in the late 1950s and early 1960s, as I studied the German language, I developed a great respect for German culture. Yet, brought up with an extensive Jewish education, I understand how many American Jews visiting Europe resist even traveling to Germany, feeling such …

Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith

All Oral Histories

Michael R. Smith is an alumnus of La Salle University, Class of 1982, with a degree in accounting. He was born in 1960 at Nazareth Hospital in the Greater Northeast section of Philadelphia, Pennsylvania. He grew up along the Roosevelt Boulevard of Northeast Philadelphia in the Holmes Circle neighborhood. He attended and graduated from Father Judge Catholic High School in Philadelphia in 1978. He decided upon La Salle University and attended La Salle as an accounting major from 1978 to 1982, the latter being his graduation year. Legacy wise, Michael is one of many La Salle graduates in his family, …

Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder

University Faculty Publications and Creative Works

The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …

2015 Oklahoma Research Day Full Program, Northeastern State University

Oklahoma Research Day Abstracts

This document contains all abstracts from the 2015 Oklahoma Research Day held at Northeastern State University.

Ua3/2/1 President's Office-Garrett Correspondence/Subject File, Wku Archives

WKU Archives Collection Inventories

General correspondence and subject files regarding Western Kentucky University.

Edmonson County, Kentucky - Account Books (Mss 550), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 550. Account book for H.E. James & Co., a general store, at Johnson's Mill, Edmonson County, Kentucky, and S.T. Brooks, a general store in Brownsville, Edmonson County, Kentucky. Includes two loose items removed from the Brooks ledger.

Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 514. Receipts, correspondence, bills of lading ledger, 1870-1874, and account book, 1864-1866, for Miller’s jewelry businesses in Alton, Illinois and Paducah, Kentucky. Miller later operated a jewelry store in Cairo, Illinois.

Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.

Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.

Gender And Career Success In Public Accounting, Jessica L. Rowe

Honors Theses

Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.

Diddle, John A., 1863-1942 (Sc 1271), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection. General store account book, 1891, kept by John A. Diddle, Gradyville, Adair County, Kentucky. Also loose receipts, 1898-1903 of Diddle and J.J. Hunter that were in book and photos of store, which was also a post office.

Coke, James Guthrie, 1841-1908 (Sc 1252), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1252. Account book kept by businessman and farmer James Guthrie Coke, Olmstead, Logan County, Kentucky. Includes accounts for farm operations, household expenses and employees.

Clagett, John Gay, 1818-1899 (Mss 481), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 481. Account book of John Gay Clagett, Rough Springs, Grayson County, Kentucky, primarily for sales of agricultural products. Includes business correspondence and loose items found therein.

Fairview Cemetery - Bowling Green, Kentucky (Sc 2771), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 2771. Cash book of Fairview Cemetery, Bowling Green, Kentucky, recording payments for labor and other operating expenses.

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace

Doctoral Dissertations and Projects

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …

Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer

WCBT Faculty Publications

This paper describes how integrating a research project into an undergraduate business school core accounting course provides opportunities to develop critical writing skills while reinforcing ethics as part of the business school curriculum. The paper discusses an end-to-end process from the overall goals and details of the assignment to assess student skills. After researching an ethical topic in business, students are challenged to complete a research paper examining the issue and stating and supporting their opinion and views of the issue. While writing courses or assignments are not unusual in business program, the unique approach described in this paper includes …

Roark, Ethel Elizabeth (Stagner), 1913-1992 (Mss 105), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 105. Miscellaneous papers collected by Ethel Roark, Franklin, Kentucky. Includes a World War II letter; personal letters (4); Knights of Pythias certificate; general store ledger with a 1929 inventory; 1954 letter promoting legal alcohol sales in Simpson County; and 1965 farm diary.

Riggs Refining Company - Warren County, Kentucky (Mss 442), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 442. Chiefly financial records from the Riggs Refining Company of Delafield, Warren County, Kentucky, 1922-1925. Records include check registers, bank statements, receipts, account books, and checkbook stubs

Ritter Daybook (Mss 98), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 98. A photocopy of an account book (432 pages), detailing the activities of a boarding house/tavern and large stable in Hopkinsville, Kentucky, owned by Burwell Clark Ritter.

Kuykendall, William S., 1821-1888 (Sc 774), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 774. Account book kept by William S. Kuykendall, Butler County, Kentucky, from 25 May 1852 to 29 November 1853, which records his transactions as a cobbler and includes the names of his customers.

Graduate Bulletin, 2013-2014, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Farmers Bank - Smiths Grove, Kentucky (Mss 441), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 441. Letter press book of Farmers Bank, Smiths Grove, Kentucky, recording certificates of protest. Includes loose certificates found in the letter book.

Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain

Honors Theses - Providence Campus

Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.